Comparing Your Options

Use the links below to compare at a glance the major features of a number of gift planning opportunities. Your advisors can help you in evaluating the benefits in light of your unique circumstances. Click on the links to each plan for more information. We will be pleased to discuss the charitable dimension of your plans with you and your advisors at any time.

Income tax charitable deduction for the value of the gift that it is expected will be distributed to Christian Brothers University at the termination of the trust. Value of trust assets at death generally deductible from estate for tax purposes. Capital gains tax bypassed at time of funding.

Other Advantages
to the Donor:

Asset segmentation and preservation. Supplement income for the donor or others. May be created for a term of years in order to provide income for short-term needs. Professional management of funds by those of donor’s choosing.

Christian Brothers University Receives:

A substantial gift when the trust terminates. Knowledge of the gift helps Christian Brothers University in planning to meet future needs.

Variable annual income to donor and/or other beneficiary(ies). Rate of income defined in trust agreement (at least 5% of trust assets).

Tax Savings:

Income tax charitable deduction for a portion of the value of the assets placed in trust. Value of trust assets at death generally deductible from estate for tax purposes. Capital gains tax bypassed at time of funding.

Other Advantages
to the Donor:

Asset segmentation and preservation. Supplement income of the donor and/or others. May be created for a term of years in order to provide income for short-term needs. Professional management of funds by those of donor's choosing.

Christian Brothers University Receives:

A substantial gift when the trust terminates. Knowledge of the gift helps Christian Brothers University in planning to meet future needs.

No income tax benefits (unless income goes to charity). When property passes to Christian Brothers University at death of donor, estate tax deduction is allowed for amounts transferred for charitable purposes.

Other Advantages
to the Donor:

Opportunity to change the trust (and gift), if desired. Avoidance of probate. Opportunity for professional management of assets in trust by those of donor's choosing.

Christian Brothers University Receives:

Substantial gift, in many cases larger than the donor could comfortably give otherwise.

Convenient and accessible. Income tax deductible for itemizers up to 60% of adjusted gross income (AGI). Any excess is deductible over the next five years.

Appreciated Property:

Conserves cash for other uses. Income tax deductible as above, but up to 30% of AGI. Capital gains tax not incurred; full value of asset is deductible. Where there is little increase in value over the cost of an asset, it may be best to choose to base your tax deduction on the cost basis of the property and elect to deduct that amount up to 60% of AGI.